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Year of publication
Subject
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Quellensteuer 199 Withholding tax 199 Capital income tax 120 Kapitalertragsteuer 120 Deutschland 60 Germany 60 Theorie 46 Theory 46 Internationales Steuerrecht 33 International tax law 32 Doppelbesteuerung 31 Double taxation 31 Steuererhebungsverfahren 31 Taxation procedure 31 Einkommensteuer 30 Income tax 30 EU countries 24 EU-Staaten 24 Corporate taxation 22 Unternehmensbesteuerung 22 Steuervermeidung 21 Welt 21 World 21 Tax avoidance 20 Steuerwettbewerb 17 Tax competition 17 Cross-border tax evasion 14 Steuerflucht 14 USA 14 United States 14 Dividend 13 withholding tax 13 Dividende 12 EU tax law 12 EU-Steuerrecht 12 Steuermoral 12 Tax compliance 12 Auslandsinvestition 11 Capital mobility 11 Criminal tax law 11
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Online availability
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Free 51 Undetermined 28
Type of publication
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Article 101 Book / Working Paper 98
Type of publication (narrower categories)
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Article in journal 87 Aufsatz in Zeitschrift 87 Graue Literatur 38 Non-commercial literature 38 Arbeitspapier 28 Working Paper 28 Aufsatz im Buch 14 Book section 14 Hochschulschrift 9 Thesis 6 Collection of articles of several authors 4 Konferenzschrift 4 Sammelwerk 4 Amtsdruckschrift 2 Aufsatzsammlung 2 Bibliografie enthalten 2 Bibliography included 2 CD-ROM, DVD 2 Case study 2 Fallstudie 2 Government document 2 Guidebook 2 Ratgeber 2 Advisory report 1 Amtliche Publikation 1 Bibliografie 1 Conference proceedings 1 Elektronischer Datenträger 1 Fallsammlung 1 Festschrift 1 Forschungsbericht 1 Gesetz 1 Gutachten 1 Law 1 Mehrbändiges Werk 1 Multi-volume publication 1
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Language
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English 130 German 70 French 3 Spanish 2
Author
All
Huizinga, Harry 5 McGill, Ross 5 Juranek, Steffen 4 Lejour, Arjan 4 Lofing, Johannes 4 Rhodius, Oliver 4 Zee, Howell H. 4 Bagchi, Sutirtha 3 Brauner, Yariv 3 Báez Moreno, Andrés 3 Döring, Ulrich 3 Färber, Gisela 3 Keen, Michael 3 Kiesewetter, Dirk 3 Ligthart, Jenny E. 3 Riet, Maarten van't 3 Schindler, Dirk 3 Schjelderup, Guttorm 3 Cavelti, Luzius U. 2 Donges, Juergen B. 2 Geiger, Helmut 2 Jacob, Martin 2 Johannesen, Niels 2 Kellermann, Kersten 2 Kreidl, Felix 2 Köhler-Töglhofer, Walpurga 2 Lachmund, Andreas 2 Marchand, Maurice G. 2 McKee, Michael J. 2 Neumann, Manfred J. M. 2 Nicodème, Gaëtan 2 Nixon, James 2 Nöhrbaß, Karl-Heinz 2 Papke, Leslie E. 2 Pestieau, Pierre 2 Petkova, Kunka 2 Raab, Martin 2 Rehm, Hannes 2 Rürup, Bert 2 Salm, Marco 2
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Institution
All
Frankfurter Institut - Stiftung Marktwirtschaft und Politik / Kronberger Kreis 2 Internationale Vereinigung für Steuerrecht 2 Springer Fachmedien Wiesbaden 2 Australien / Taxation Office 1 Books on Demand GmbH <Norderstedt> 1 Bund der Steuerzahler / Deutsches Steuerzahlerinstitut 1 Center for Economic Research <Tilburg> 1 Deutschland / Bundesministerium für Familie, Senioren, Frauen und Jugend 1 ESMA 1 Europäisches Parlament / Generaldirektion Ausschüsse und Interparlamentarische Delegationen / Ausschuss für Wirtschaft, Währung und Industriepolitik 1 International Bureau of Fiscal Documentation 1 International Fiscal Association / Congress <72., 2018, Seoul> 1 Josef Eul Verlag GmbH 1 National Bureau of Economic Research 1 Symposium für Otto H. Jacobs zum 65. Geburtstag <2004, Mannheim> 1 Zentrum für Europäische Wirtschaftsforschung 1
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Published in...
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International tax and public finance 8 Journal of securities operations & custody 7 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 7 Derivatives & financial instruments 5 Der Betrieb 4 FinanzArchiv : European journal of public finance 4 Journal of public economics 4 CESifo working papers 3 Cahiers de droit fiscal international 3 Discussion paper / Center for Economic Research, Tilburg University 3 SpringerLink / Bücher 3 Treuhand und Revision : Jahrbuch ... 3 Die Bank 2 Discussion paper / Centre for Economic Forecasting 2 Finance and Capital Markets Series 2 Global Financial Markets 2 IES working paper 2 National tax journal 2 Public finance review : PFR 2 Schriftenreihe / Frankfurter Institut - Stiftung Marktwirtschaft und Politik 2 South African journal of accounting research 2 Speyerer Forschungsberichte 2 Steuerberater-Jahrbuch 2007/2008 : zugleich Bericht über den 59. Fachkongress der Steuerberater, Köln, 23. und 24. Oktober 2007 2 Steuern, Rechnungslegung und Kapitalmarkt : Festschrift für Franz W. Wagner zum 60. Geburtstag 2 Veranlagung - Abgeltung - Steuerfreiheit : Besteuerung von Kapitalerträgen im Rechtsstaat ; [diese Veröffentlichung geht zurück auf die gleichnamige Tagung der Stiftung Marktwirtschaft am 11. November 2002 in Berlin] 2 WU international taxation research paper series : research papers 2 Abhandlungen zum Wealth Management : Fachbücher 1 American economic journal 1 American economic review 1 Audit report / The Auditor-General 1 Bangladesh journal of political economy 1 Basler Schriften zur europäischen Integration 1 Berichte aus der Steuerlehre 1 Berichte und Analysen / Verband Öffentlicher Banken 1 Berichte und Studien / Österreichische Nationalbank 1 Besteuerung und Unternehmenspolitik : Festschrift für Günter Wöhe 1 Betriebs-Berater : BB 1 CORE discussion paper : DP 1 CPB discussion paper 1 Cahiers économiques de Bruxelles 1
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Source
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ECONIS (ZBW) 199
Showing 1 - 50 of 199
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The sufficient statistics approach applied to international tax policy
Zoutman, Floris T. - 2025
This paper extends the sufficient statistics approach to study international tax policy. International policy differs from domestic policies because i.) from the perspective of domestic policy makers the welfare weight on foreign agents lies below that of domestic agents, and ii.) behavioral...
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Assessing the impact of an intervention to withhold value-added tax in Zambia
Adu-Ababio, Kwabena; Koivisto, Aliisa; Kumwenda, Andreya; … - 2023
Improving tax collection is essential if developing economies are to avoid over-reliance on external donor funds and loans. Revenue authorities in the Global South have recently adopted new policy tools to improve domestic revenue mobilization through taxes. One such new policy is a withholding...
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Disentangling business- and tax-motivated bilateral royalty flows
Lejour, Arjan; Riet, Maarten van't - 2023
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Disentangling business- and tax-motivated bilateral royalty flows
Lejour, Arjan; Riet, Maarten van't - 2023
Shifting intellectual property (IP) rights across jurisdictions is a well-known strategy of multinationals to reduce corporate income taxation. We investigate the extent to which the flows of remunerations for the use of IP rights are affected by differences in corporate income and withholding...
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Disentangling business- and tax-motivated bilateral royalty flows
Lejour, Arjan; Riet, Maarten van't - 2023
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Royalty taxation under tax competition and profit shifting
Juranek, Steffen; Schindler, David; Schneider, A. - In: The Canadian journal of economics : the journal of the … 56 (2023) 4, pp. 1377-1412
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Withholding Taxes in Developing Countries : Relief Method and Tax Sparing in Tax Treaties with OECD Members
Shehaj, Pranvera - 2022
This study investigates the impact of residence country’s double tax relief method and of tax sparing agreements, on the difference between developing countries’ withholding taxes under domestic law, and negotiated withholding taxes in tax treaties with OECD member states. Using a dyadic...
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The Effects of Introducing Withholding on Tax Compliance : Evidence from Pennsylvania's Local Earned Income Tax
Bagchi, Sutirtha - 2022
This paper examines Act 32 of the Pennsylvania state legislature which mandated the introduction of withholding for the local earned income tax (EIT) for all employees and the consolidation of a fragmented collection system to one collector per county effective January 1, 2012. I find that the...
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The Effects of Introducing Withholding on Tax Compliance : Evidence from Pennsylvania's Local Earned Income Tax
Bagchi, Sutirtha - 2022
This paper examines Act 32 of the Pennsylvania state legislature which mandated the introduction of withholding for the local earned income tax (EIT) for all employees and the consolidation of a fragmented collection system to one collector per county effective January 1, 2012. I find that the...
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Filling the fiscal basket : quantifying tax revenues from customer loyalty programmes
Croucamp, Ilanri; Craigen, Jade; Pidduck, Teresa Calvert; … - In: South African journal of accounting research 38 (2024) 3, pp. 247-263
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Firms as tax collectors
Garriga, Pablo; Tortarolo, Dario - In: Journal of public economics 233 (2024), pp. 1-17
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Withholding tax rates on dividends : symmetries versus asymmetries or single- versus multi-rated double tax treaties
Petkova, Kunka - In: International tax and public finance 28 (2021) 4, pp. 890-940
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Does withholding tax on interest limit international profit-shifting by FDI?
Białek-Jaworska, Anna; Klapkiv, Lyubov - In: Equilibrium : quarterly journal of economics and … 16 (2021) 1, pp. 11-44
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The role of conduit countries and tax havens in corporate tax avoidance
Lejour, Arjan - 2021
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Retarding Short-Term Capital Inflows Through Withholding Tax
Zee, Howell H. - 2021
This paper proposes a price-based measure to mitigate the destabilizing impact of the volatility of global capital movements on the domestic economy of a country pursuing sound economic policies. The measure is a withholding tax on all private capital inflows, with a credit and refund provision...
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Challenges in Applying Saudi Arabian Tax Treaties : Digitalization, Withholding Tax, and Permanent Establishment of Non-Residents
Altawyan, Ahmed - 2023
As part of Vision 2030, the Kingdom of Saudi Arabia (KSA) has begun implementing broad economic and legal reforms to improve its tax environment and create an amicable setting for international investors. However, there are challenges to this endeavour such as digitalization in income taxation...
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Automatic Information Exchange Versus the Withholding Tax Regime Globalization and Increasing Sovereignty Conflicts in International Taxation
Cavelti, Luzius U. - 2023
Traditionally, international tax law has predominantly concerned itself with the avoidance of double taxation. However, the increasing influence of globalization and digitalization on domestic tax systems has made improved international cooperation inevitable. At the crux of the matter is a...
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Taxation and Non-Discrimination, a Reconsideration of Withholding Taxes in the OECD
Vanistendael, Frans - 2023
This article deals with the different concepts of non-discrimination on the basis of nationality in the OECD Model and indirect or covert discrimination in the European Treaties, as interpreted by the European Court of Justice. It discusses the different tax results of both concepts for the...
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Withholding taxes, compliance cost, and foreign portfolio investment
Jacob, Martin; Todtenhaupt, Maximilian - In: The accounting review : a publication of the American … 98 (2023) 2, pp. 299-327
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Cross-Border Investment Withholding Tax : A Practical Guide for Investors and Intermediaries
McGill, Ross - 2023 - 2nd ed. 2023.
1. Introduction -- 2. Principles -- 3. Context -- 4. Variability -- 5. The Pace of Change -- 6. Tax Relief at Source -- 7. Quick Refunds -- 8. Standard Refunds -- 9. Reporting -- 10. Governance & Enforcement -- 11. United States of America -- 12. 871(m), 1446(a) and 1446(f) Withholding -- 13. EU...
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Asset managers and withholding tax : problems, options and best practices for asset managers on withholding tax processing
König, Thomas; Schneider, Daniel; Artmeier, Manfred - In: Journal of securities operations & custody 16 (2023) 1, pp. 20-30
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Withholding tax relief and recovery : the key to enhancing operational alpha?
Yule, Jason; Bricker, Julia - In: Journal of securities operations & custody 16 (2023) 1, pp. 86-96
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OS ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the Admissibility of Gross Withholding Tax of Interest
Pinto Nogueira, João Félix - 2020
This article examines the decision of the CJEU in Brisal and KBC Finance Ireland (Case C-18/15) of 13 July 2016. Following a Portuguese reference for a preliminary ruling, the Court's decision provides further clarification on the permissibility of withholding taxation within the European Union....
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'Passthrough Payments' Under FATCA : U.S. Withholding Tax on Non-U.S. Source Income
Rule, Caroline - 2020
After 2015, it may be virtually impossible for foreign financial institutions (FFls) to avoid the reach of the Foreign Account Tax Compliance Act (FATCA),1 even if they have no United States presence nor any direct U.S. investments. This is because, beginning sometime after January 2015, FFls...
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Withholding Tax on Dividend Payments to Gibraltar
Lazarov, Ivan - 2020
The paper analyzes the opinion of AG Hogan in the case GVC Services (C-458/18). The author argues that the Parent-Subsidiary Directive should be applicable to a parent company, incorporated in Gibraltar even if, as the case may be, this applicability derives from a teleological interpretation of...
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Taxing digital economy through online marketplace in Indonesia
Tambunan, Maria R. U. D.; Rosdiana, Haula; Irianto, Edi … - In: International journal of economics and financial issues … 10 (2020) 2, pp. 187-192
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Withholding tax rates on dividends : symmetries vs. asymmetries in double tax treaties
Petkova, Kunka - 2020 - This version, 14 February 2020
Out of all double tax treaties (DTTs) in force in 2012, around 41% are symmetric and 59% are asymmetric, i.e., they prescribe different dividend withholding tax rates (WTRs) depending on the foreign investor's ownership fraction. The paper investigates the reasons for this phenomenon, namely why...
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Final report on Cum/Ex, Cum/Cum and withholding tax reclaim schemes
ESMA - 2020
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Withholding Taxes, Compliance Cost and Foreign Portfolio Investment
Jacob, Martin - 2020
We examine the role of withholding taxes on foreign portfolio in-vestment (FPI) and compliance frictions in obtaining foreign tax cred-its using data on bilateral FPI around the globe and on U.S. institu-tional investor's foreign holdings. Exploiting variation in withholding tax rates for 36...
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Tax treaties worldwide : estimating elasticities and revenue foregone
Janský, Petr; Láznička, Jan - 2019
Much of the foreign direct investment worldwide is affected by one of more than 3000 bilateral tax treaties. There is an agreement that dividend and interest payments respond to these tax treaties' provisions, but evidence is scarce as to the magnitude of this response. We aim to fill in this...
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Dynamic capital tax competition under the source principle
Gross, Till; Klein, Paul; Makrēs, Miltiadēs - In: American economic journal 14 (2022) 3, pp. 365-410
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Withholding matters : the impact of Act 32 on compliance with the earned income tax
Bagchi, Sutirtha - In: Economics letters 219 (2022), pp. 1-5
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Withholding self-employed and business incomes : an application to Italian firms
Marino, Maria Rosaria; Pollastri, Corrado; Zanardi, Alberto - In: Metroeconomica : international review of economics 73 (2022) 4, pp. 1200-1216
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The role of withholding in the self-enforcement of a value-added tax : evidence from Pakistan
Waseem, Mazhar - In: The review of economics and statistics 104 (2022) 2, pp. 336-354
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Rational illiquidity and consumption : theory and evidence from income tax withholding and refunds
Gelman, Michael; Kariv, Shachar; Shapiro, Matthew D.; … - In: American economic review 112 (2022) 9, pp. 2959-2991
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Policy Options Regarding Tax Challenges of the Digitalized Economy : Making a Case for Withholding Taxes
Báez Moreno, Andrés; Brauner, Yariv - 2018
The objective of this contribution is to provide the OECD with a view to designing the final 2020 Report, the EU Institutions projecting an eventual legislative action and whatever States considering or (re)considering unilateral measures in the field of taxation of the digitalized economy with...
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Behavioral effects of withholding taxes on labor supply
Becker, Johannes; Fooken, Jonas; Steinhoff, Melanie - 2018
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Estimating the revenue costs of tax treaties in developing countries
Jansky, Petr - 2018
Tax treaties between countries influence how much tax revenues governments receive from multinational enterprises. These treaties often reduce the withholding tax rates on outgoing dividend and interest payments. We provide illustrative estimates of costs for these two taxes for 14 developing...
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Income tax evasion prior to withholding
Holcombe, Randall G.; Gmeiner, Robert - In: Essays on government growth : political institutions, …, (pp. 75-95). 2021
World War II brought with it a substantial increase in federal income tax rates, and introduced income tax withholding for wage income. Rates increased prior to withholding, so an examination of tax payments paid prior to and subsequent to withholding can offer some insight into the degree to...
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Behavioral effects of tax withholding on tax compliance : implications for information initiatives
Vossler, Christian Allen; McKee, Michael J.; Bruner, David - In: Journal of economic behavior & organization : JEBO 183 (2021), pp. 301-319
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Automatic Information Exchange versus the Withholding Tax Regime Globalization and Increasing Sovereignty Conflicts in International Taxation
Cavelti, Luzius U. - 2017
Traditionally, international tax law has predominantly concerned itself with the avoidance of double taxation. However, the increasing influence of globalization and digitalization on domestic tax systems has made improved international cooperation inevitable. At the crux of the matter is a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012973719
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Taxing royalty payments
Juranek, Steffen; Schindler, Dirk; Schjelderup, Guttorm - 2016
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Prélèvement à la source de l'impot sur le revenu et année de transition : quel impact pour les finances publiques et l'équité fiscale?
Le Garrec, Gilles; Touze, Vincent - 2016
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Taxing Royalty Payments
Juranek, Steffen - 2016
The digital economy is characterized by the use of intellectual property such as software, patents and trademarks. The pricing of such intangibles is widely used to shift profits to low-tax countries. We analyze the role of a source tax on royalty payments for abusive transfer pricing, and...
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Withholding Tax Effects on the Investment Decision of Multinational Firms
Riedle, Michael - 2016
Using a large international firm-level panel data set, we investigate the impact of corporate taxation on foreign direct investment. In this paper, we also theoretically and empirically analyse foreign corporate taxation. In particular, we examine non-resident withholding taxes. The impact of...
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Corporate tax integration in light of falling corporate tax rates : using the 1803 British system for withholding taxes on corporate income as a model
Richman, Raymond L.; Richman, Jesse T.; Richman, Howard B. - In: International journal of economics and finance 12 (2020) 12, pp. 36-46
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Tax policies and developments affecting foreign portfolio investment in sub-Saharan Africa
Becker, Celia - In: Journal of securities operations & custody 13 (2020/2021) 1, pp. 88-96
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Withholding-tax non-compliance : the case of cum-ex stock-market transactions
Büttner, Thiess; Holzmann, Carolin; Kreidl, Felix; … - In: International tax and public finance 27 (2020) 6, pp. 1425-1452
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Essays on stock-market behavior around ex-dividend dates : evidence from Germany
Kreidl, Felix - 2020
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Withholding Taxes in the Service of BEPS Action 1 : Address the Tax Challenges of the Digital Economy
Brauner, Yariv; Báez Moreno, Andrés - 2015
This position paper provides possible solutions to the challenges presented to the international tax regime by the digital economy. It considers the option of installing a broad withholding mechanism based upon the base erosion principle both as a primary response to these challenges or in...
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